Open Recommendations

Evaluate which types of Sensitive Investigative Matters (SIM) require advance notification to a senior Department official, such as the Deputy Attorney General, in addition to the notifications currently required for SIMs, especially for case openings that implicate core First Amendment activity and raise policy considerations or heighten enterprise risk, and establish implementing policies and guidance, as necessary.

Evaluate which types of Sensitive Investigative Matters (SIM) require advance notification to a senior Department official, such as the Deputy Attorney General, in addition to the notifications currently required for SIMs, especially for case openings that implicate core First Amendment activity and raise policy considerations or heighten enterprise risk, and establish implementing policies and guidance, as necessary.

We recommend that Pathways for Children, Inc. implement policies and procedures to request prior written approval from ACF before purchasing capital assets.

We recommend that Pathways for Children, Inc. implement policies and procedure to require that LEAs provide documentation to Pathways showing that IEP services were not paid by Federal funds.

We recommend that Pathways for Children, Inc. implement policies and procedures to ensure that revenue generated from non-Federal match fundraising expenses are allocated to Head Start program in accordance with the relative benefits received.

We recommend that Pathways for Children, Inc. refund to the Federal Government $296,982 for FY 2017 unallowable non-Federal share expenses or provide documentation showing that Federal sources were not billed for IEP services.

We recommend that Pathways for Children, Inc. refund to the Federal Government $44,655 for FY 2017 capital expenditures that lacked prior written approval from ACF and work with ACF to determine the amount of FY 2016 Head Start funds that were drawn down without proper prior approval and refund that amount.

Embassy Nouakchott, in coordination with the Bureaus of Diplomatic Security, Information Resource Management, and Overseas Buildings Operations, should bring the American Center in the new embassy compound into compliance with Department standards.

Embassy Nouakchott should comply with Department standards for the use of public diplomacy funds.

Embassy Nouakchott should close out procurement files in accordance with Department standards.

We recommend that the Hospital exercise reasonable diligence to identify and return any additional similar overpayments received outside of our audit period, in accordance with the 60-day repayment rule.

The Commissioner, Wage and Investment Division, should develop processes and procedures to ensure that continuous criminal background checks are conducted on all program participants as part of the FBI RAP Back Program. These processes and procedures should include steps to evaluate continued participation in IRS programs for individuals identified with a criminal history.

Strengthen coordination between Accounting and Financial Management Services and the Office of Budget to ensure that transactions are recorded accurately and timely. (modified repeat)

Tracking the sequence of SVs/JVs for completeness;

Appropriate use of SVs/JVs;

Determining and maintaining relevant documentation to support each SV/JV;

Use of specific and accurate SV/JV descriptions; and

Timely review and approval of SVs/JVs for accuracy and propriety. (modified repeat)

Complete the Trust Accounting Handbook to clearly reflect the assumptions used in the Trust Obligation and Liability Model and the Monthly Obligation and Liability Calculator, including establishing control activities; finalize materiality thresholds applied; update accounting transactions, and clearly identify periods when adjustments will be made regardless of materiality. (new)

Develop for a more standardized, secure, and automated method to estimate the Trust obligations and Trust Service Award Liability that ensures minimal human errors. As part of the ongoing CNCS’s transition to shared service, coordinate with the service provider to determine methods that would enhance the security and quality of the existing estimation models. (new)

Strengthen controls to ensure the Trust modeling is performed by trained personnel to:

Conduct detailed analysis and validation of data sources.